Why not allow FASB and IASB standards to compete in the U.S.?

Accounting Horizons

Volumn 15, Issue 3, 2001, Pages 257-271

  Dye, Ronald A ^a   Sunder, Shyam ^b  

^a NORTHWESTERN UNIVERSITY   (United States)

^b YALE UNIVERSITY   (United States)

Author keywords

Accounting standards; International; Regulatory competition

Indexed keywords

EID: 0001005436     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2001.15.3.257     Document Type: Note

References (22)

1. Baumol, W., J. Panzar, and R. Willig. 1982. Contestable Markets and the Theory of Industry Structure. New York, NY: Harcourt, Brace and Jovanovich.
2. Berry, D., and B. Fristedt. 1985. Bandit Problems: Sequential Allocation of Experiments. London, U.K.: Chapman and Hall.
3. Bowley, Graham. 1997. Corporate culture and a community contribution. Financial Times (October 31): 16.
4. Carey, J., 1970. The Rise of the Accounting Profession: To Responsibility and Authority 1937-1969. New York, NY: AICPA.
5. Christensen, C. 1997. The Innovator's Dilemma. Cambridge, MA: Harvard Business Press.
6. Dodd, P., and R. Leftwich. 1980. The market for corporate charters: "Unhealthy competition" versus federal regulation. Journal of Business 53: 259-283.
7. Dye, R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26 (Autumn): 195-235.
8. -. 1990. Mandatory vs. voluntary disclosures: The cases of real vs. financial externalities. The Accounting Review 65 (January): 1-24.
9. Easterbrook, F., and D. Fischel. 1991. The Economic Structure of Corporate Law. Cambridge, MA: Harvard University Press.
10. Farrell, J., and G. Saloner. 1985. Standardization, compatibility, and innovation. Rand Journal of Economics 16 (Spring): 70-83.
11. Grossman, S. J., R. E. Kihlstrom, and L. J. Mirman. 1977. A Bayesian approach to the production of information and learning by doing. Review of Economic Studies 44 (October): 533-547.
12. Havighurst, Clark C., editor. 1965. Uniformity in Financial Accounting. Law and Contemporary Problems. Vol. XXX. Durham, NC: Duke University.
13. Kaplan, A. 1964. The Conduct of Inquiry: Methodology for Behavioral Science. San Francisco, CA: Chandler Pub. Co.
14. Kaplan, R., and C. Ittner. 1988. Texas Instruments: Cost of Quality (A). HBR Case Studies. Boston, MA: HBS Publishing.
15. Levine, C. 1996. Conservatism, contracts and information revelation. Doctoral dissertation, Carnegie Mellon University.
16. Monks, R., and N. Minow. 1995. Corporate Governance. Oxford, U.K.: Blackwell.
17. Parfet, W. U. 2000. Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons 14 (December): 481-488.
18. Posner, R. 1992. The Economic Analysis of Law. 4th edition. Boston, MA: Little Brown and Company.
19. Stiglitz, J. E. 1997. Economics. Second edition. New York, NY: W. W. Norton.
20. Sunder, S. 1997. Theory of Accounting and Control. Cincinnati, OH: Thomson Learning.
21. Tiebout, C. M. 1956. A pure theory of local expenditures. Journal of Political Economy 64 (October): 416-424.
22. Tjiong, H. I. T. 2000. Breaking the Spell of Regulatory Competition: Reframing the Problem of Regulatory Exit. Bonn, Germany: Max-Planck-Projektgruppe Recht der Gemeinschaftsguter.